One Click Case Law for § 46-2-26-2
O.C.G.A. § 46-2-26-1 <-- --> O.C.G.A. §46-2-26-3

2010 Georgia Code

TITLE 46 - PUBLIC UTILITIES AND PUBLIC TRANSPORTATION

CHAPTER 2 - PUBLIC SERVICE COMMISSION
ARTICLE 2 - JURISDICTION, POWERS, AND DUTIES GENERALLY
§ 46-2-26.2 - Tax accounting by utilities in rate-making proceedings

O.C.G.A. 46-2-26.2 (2010)
46-2-26.2. Tax accounting by utilities in rate-making proceedings


For purposes of determining a utility's cost of service in rate-making proceedings, the income tax expense portion shall be calculated on the basis of net income before income taxes. Any difference between income based on the utility's accounting records and income determined in accordance with United States Internal Revenue Service laws and regulations will be accounted for as required by generally accepted accounting principles governing all businesses.